Retired members of the Teachers Retirement System of Georgia (TRS) have the ability to be employed on either a full- or part-time basis under certain terms and conditions. All employment of a TRS retiree must be reported to TRS prior to employment.
TRS will review all work of a retiree on a monthly basis just as it does all active members. All compensation whether on an hourly or salaried basis cannot exceed 49% of the compensation that would normally be paid to the individual if he or she worked on a full-time basis in the position.
Before returning to work in any capacity in a TRS-covered position, TRS retirees must have a break-in-service of at least one month (if the retirement date is July 1, the employee can begin working no earlier than August 1).
Hourly: A schedule of the maximum hours that a retiree can work during each month of the fiscal year is located on the right. This calculation is based on the total business days for each month, less the generally observed holidays. This should accommodate all payroll cycles used by TRS employers.
Salaried: The retiree can only receive forty-nine percent (49%) of the normal contracted compensation for the position being held. The employment cannot exceed forty-nine percent (49%) of the full-time status of the position.
A retiree can be employed in any temporary full-time position for three months in a fiscal year and continue receiving monthly benefit payments. The full-time position must be paid at the normal contracted compensation.
If a retiree is engaged in an independent contracting relationship with a TRS covered employer their compensation is limited to one-half of the average annual compensation used to calculate their retirement benefit or the final compensation at the time of their retirement, whichever is greater. A copy of the contract must be submitted to TRS prior to the effective date of the contract.
Employed by an Entity doing business with a TRS Covered Employer: If you are employed by an entity (e.g. partnership, corporation, etc) doing business with a TRS covered employer, your compensation may be limited to one-half of the average annual compensation used to calculate your retirement benefit or the final compensation at the time of your retirement, whichever is greater. Documentation of your duties and responsibilities with the entity and your relationship with the TRS covered employer must be submitted to TRS
Other Allowable Employment
Classroom Aide: A retiree can be employed as a classroom aide in a less than full time capacity. The full time status for this position is determined by the employer.
Substitute Teaching: A retiree can be employed as a substitute teacher on an unlimited basis.
Annual Audit of Employment of TRS Retirees
Department of Audits will be performing detailed audits of employment records searching for TRS retirees. Any discrepancies will be investigated and, if necessary, benefit payments may be terminated and/or funds collected for benefits wrongly paid.